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Applying The Balanced Scorecard In The Performance Management Of G Customs

Posted on:2017-02-26Degree:MasterType:Thesis
Country:ChinaCandidate:W ZhangFull Text:PDF
GTID:2336330515991466Subject:Accounting
Abstract/Summary:PDF Full Text Request
The G customs is a small inland customs,located in the southwest province of China.In recent years,with China's reform and opening-up entering deep water area,the reform of the customs of the People's Republic of China has gradually deepened.At the same time,the export-oriented economy of G province where the G customs located also appeared a leapfrog development trend.But correspondingly,for a long time,due to the smaller volume of business,the lack of human resources,G customs overall performance level has been at a low level,and most of the business indicators ranked by the GACC have always been in the bottom area.In this situation,G customs need to take active measures to improve the overall performance level to cope with the severe situation and challenges.As a strategy oriented performance management tool,balanced scorecard(BSC)emphasizes strategic and balance,which make it natural applicable to the public sector,and has been widely and successful applied in the domestic and foreign public sector.This paper attempts to introduce the concept of Balanced Scorecard into G customs,and hope that through the application of balanced scorecard can improve the overall performance of G customs,and continuously improve the efficiency of its supervision and service,so that it can better meet the challenges,to fulfill the mission of "gatekeeper" and "service".Firstly,this paper introduces some basic theories,such as the performance management,the balanced scorecard,the public sector balanced scorecard,Delphi Method and the analytic hierarchy process.Then combined with the observation and experience of the author in the work,the paper analyzes the problems existing in the performance management of G customs and analyzes the reasons,and then expounds the necessity and feasibility of applying the Balanced Scorecard in G customs.On this basis,according to the actual situation of G customs,the author uses the Balanced Scorecard theory to design the performance management system of the whole G customs;First of all,the mission,vision and strategy of G customs are determined,and the main objectives of four level of the BSC are designed,and the KPIs and their corresponding weights are determined by Delphi method and AHP,thus the total BSC for G customs is designed;Secondly it is to design a balanced scorecard for each of the strategic themes and departments;Respectively,through the above process,the complete balanced scorecard system is designed for G customs.In the last section,this paper makes a detailed analysis of the problems that may be encountered in the application of the BSC in G customs,and finally puts forward the relevant measures to ensure the successful application of the Balanced Scorecard.
Keywords/Search Tags:Customs, BSC, performance management, public sector, AHP
PDF Full Text Request
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